AC

Amortized Cost

AEF

Access to Energy Fund

B-CD

Capacity Development Program

CD

Capacity Development

CFM

Climate Fund Managers

CI2

Climate Investor Two

COVID

Coronavirus disease

DA

Development Accelerator

DAC

Development Assistance Committee

DF

Development Fund

DFCD

Dutch Fund for Climate and Development

DFI

Development Finance Institution

DGIS

Directorate-General for International Cooperation

ECL

Expected Credit Loss

ESG

Environmental, Social and Governance

E&S

Environmental and Social

FMO

Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden

FOM

Faciliteit Opkomende Markten

FOM-OS

Fonds Opkomende Markten - Ontwikkelingssamenwerking

FV

Fair Value

FVOCI

Fair Value Through Other Comprehensive Income

FVPL

Fair Value Through Profit or Loss

GDP

Gross Domestic Product

GHG

Green House Gas

IASB

International Accounting and Standards Board

IFRS

International Financial Reporting Standards

IFC

International Finance Corporation

FRC

Financial Risk Committee

KYC

Know Your Customer

LDC

Least Developed Country

LMIC

Lower Middle Income Country

LGD

Loss Given Default

MB

Management Board

MoFA

Ministry of Foreign Affairs

NGO

Non-governmental organization

NPL

Non-Performing Loans - loans in default

OCI

Other Comprehensive Income

ODA

Official Development Assistance

OECD

Organisation for Economic Cooperation and Development

PD

Probability of Default

PDF

Partnership Development Facility

SDGs

Sustainable Development Goals

SNV

Netherlands Development Organisation

SPPI

Solely Payments of Principal and Interest

TA

Technical Assistance

tCO2eq

Tonnes of CO2 equivalent

UMIC

Upper Middle Income Country

WWF

World Wild Fund for Nature

YE

Year End

Read more about

FMO

www.fmo.nl/

ODA

www.rijksbegroting.nl/system/files/10/odaenoesodac-criteria.pdf

OECD

www.oecd.org/

SDGs

sustainabledevelopment.un.org